The tariff classification of a men’s knit pullover garment from India.

N087256 January 8, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Jenny Helm Gear for Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s knit pullover garment from India. Dear Ms. Helm: In your letter dated November 23, 2009, which was received by this office on December 9, 2009, you requested a tariff classification ruling. Your sample is being retained for our files. Style CT1014 is a men’s pullover garment that is cut and sewn from 100% cotton, finely knit jersey fabric. The garment has a rib knit crew neckline; long, loose fitting sleeves with rib knit cuffs; non-functional overlock stitching on the shoulders, the armholes, the side seams, and the sleeve seams; and a straight, hemmed bottom. The applicable subheading for Style CT1014 will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’: other. The duty rate is 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division